United States v. Mueffelman

SENTENCING MEMORANDUM

GERTNER, District Judge.

TABLE OF CONTENTS

I. GUIDELINE ANALYSIS..................................................372

II. LOSS ....................................................................373

A. General Principles ....................................................373

B. The Evidence.........................................................373

C. The Amount of Loss/Victim Impact......................................377

D. Loss, the Guidelines and 18 U.S.C. § 3558(a) .............................377

III. RESTITUTION AND BOOKER.............................................379

A…